PENGARUH GOOD CORPORATE GOWRNANCE DAI PERTUMBUHAN PENJUALAN TERHADAP TAX AVOIDANCE (STUDI EMPIRIS PADA SEKTOR ANEKA INDUSTRI YANG TERDAFTAR DI BEI TAHUN 2016-2019)

WAHYU, MUHAMMAD NOER and Ermadiani, Ermadiani and Rahmawati, Meita (2020) PENGARUH GOOD CORPORATE GOWRNANCE DAI PERTUMBUHAN PENJUALAN TERHADAP TAX AVOIDANCE (STUDI EMPIRIS PADA SEKTOR ANEKA INDUSTRI YANG TERDAFTAR DI BEI TAHUN 2016-2019). Undergraduate thesis, Sriwijaya University.

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Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh good corporate governance dan pertumbuhan penjualan terhadap tax avoidance. Data pada penelitian ini menggunakan metode deskriptif kuantitatif. Populasi dalam penelitian adalah perusahaan sektor aneka industri yang terdaftar di Bursa Efek Indonesia tahun 2016-2019. Pengambilan sampel menggunakan metode purposive sampling. Variabel bebas dalam penelitian ini adalah kepemilikan institusional (X1), dewan komisaris independen (X2), komite audit (X3), pertumbuhan penjualan (X4) sedangkan variabel terikatnya ialah tax avoidance (Y). Metode analisis yang digunakan yaitu teknik analisis statistik deskripstif dan analisis regresi linier berganda dengan menggunakan SPSS Versi 25. Dewan komisaris independen berpengaruh terhadap tax avoidance sedangkan kepemilikan institusional, komite audit dan pertumbuhan penjualan tidak berpengaruh terhadap tax avoidance. Kata Kunci : Kepemilikan institusional, dewan komisaris independen, komite audit, pertumbuhan penjualan dan tax avoidance.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Kepemilikan institusional, dewan komisaris independen, komite audit, pertumbuhan penjualan dan tax avoidance.
Subjects:	H Social Sciences > HB Economic Theory > HB522-715 Income. Factor shares H Social Sciences > HD Industries. Land use. Labor > HD58.7-58.95 Organizational behavior, change and effectiveness. Corporate culture
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Users 8278 not found.
Date Deposited:	29 Sep 2020 02:58
Last Modified:	29 Sep 2020 03:03
URI:	http://repository.unsri.ac.id/id/eprint/35851

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